| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 1080 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to exclude from gross income |
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| 6 | 6 | | certain federally subsidized loan repayments for dental school faculty. |
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| 7 | 7 | | IN THE SENATE OF THE UNITED STATES |
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| 8 | 8 | | MARCH14, 2025 |
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| 9 | 9 | | Mr. W |
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| 10 | 10 | | ICKER(for himself and Mr. DURBIN) introduced the following bill; |
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| 11 | 11 | | which was read twice and referred to the Committee on Finance |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to exclude |
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| 14 | 14 | | from gross income certain federally subsidized loan re- |
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| 15 | 15 | | payments for dental school faculty. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘Dental Loan Repay-4 |
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| 20 | 20 | | ment Assistance Act of 2025’’. 5 |
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| 21 | 21 | | SEC. 2. EXCLUSION OF CERTAIN FEDERALLY SUBSIDIZED 6 |
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| 22 | 22 | | LOAN REPAYMENTS FOR DENTAL SCHOOL 7 |
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| 23 | 23 | | FACULTY. 8 |
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| 24 | 24 | | (a) I |
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| 25 | 25 | | NGENERAL.—Section 108(f)(4) of the Internal 9 |
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| 26 | 26 | | Revenue Code of 1986 is amended by inserting ‘‘, under 10 |
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| 27 | 27 | | VerDate Sep 11 2014 01:59 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1080.IS S1080 |
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| 28 | 28 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 29 | 29 | | •S 1080 IS |
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| 30 | 30 | | a loan repayment program receiving a grant or contract 1 |
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| 31 | 31 | | under section 748(a)(2) of such Act’’ after ‘‘section 338I 2 |
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| 32 | 32 | | of such Act’’. 3 |
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| 33 | 33 | | (b) C |
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| 34 | 34 | | ONFORMINGAMENDMENT.—Section 108(f)(4) 4 |
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| 35 | 35 | | of the Internal Revenue Code of 1986 is amended by strik-5 |
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| 36 | 36 | | ing ‘‘N |
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| 37 | 37 | | ATIONAL HEALTH SERVICE CORPS LOAN REPAY -6 |
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| 38 | 38 | | MENT PROGRAM AND CERTAIN STATE LOAN REPAYMENT 7 |
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| 39 | 39 | | PROGRAMS’’ in the heading thereof and inserting ‘‘CER-8 |
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| 40 | 40 | | TAIN FEDERAL AND STATE LOAN REPAYMENT PRO -9 |
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| 41 | 41 | | GRAMS’’. 10 |
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| 42 | 42 | | (c) E |
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| 43 | 43 | | FFECTIVEDATE.—The amendments made by 11 |
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| 44 | 44 | | this section shall apply to amounts received in taxable 12 |
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| 45 | 45 | | years beginning after the date of the enactment of this 13 |
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| 46 | 46 | | Act. 14 |
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| 47 | 47 | | (d) GAO R |
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| 48 | 48 | | EPORT.—The Comptroller General of the 15 |
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| 49 | 49 | | United States shall review and report to the appropriate 16 |
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| 50 | 50 | | committees of Congress on the participation of dental pro-17 |
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| 51 | 51 | | viders and faculty in areas and schools receiving funding 18 |
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| 52 | 52 | | from the Dental Faculty Development and Loan Repay-19 |
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| 53 | 53 | | ment Program under section 748(a)(2) of the Public 20 |
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| 54 | 54 | | Health Service Act (42 U.S.C. 293k–2(a)(2)), including 21 |
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| 55 | 55 | | the extent to which they remain full-time faculty teaching 22 |
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| 56 | 56 | | and practicing in dental clinics located in dental schools, 23 |
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| 57 | 57 | | VerDate Sep 11 2014 01:59 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1080.IS S1080 |
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| 58 | 58 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 59 | 59 | | •S 1080 IS |
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| 60 | 60 | | hospitals, or community-based affiliated sites after receiv-1 |
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| 61 | 61 | | ing funding from the program. 2 |
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| 62 | 62 | | Æ |
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| 63 | 63 | | VerDate Sep 11 2014 01:59 Mar 28, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S1080.IS S1080 |
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| 64 | 64 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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